Government Revises Legal Framework for Imports and Exports of Consignment Goods

Under the previous framework of Regulation of the Minister of Finance (“ Minister ”) No. 199/PMK.010.2019 (“ Regulation 199/2019 ”), [1] only post organizers were eligible to undertake imports of Consignment Goods and were also responsible for the relevant customs obligations. However, developments in technology now allow for trade activities to be carried out through electronic communication facilities. As a result, in order to establish greater legal certainty in relation to import and export activities, the Minister has now introduced Regulation No. 96 of 2023 on Customs, Excise and Tax Provisions for Imports and Exports of Consigned Goods (“ Regulation 96/2023 ”), which has repealed and replaced Regulation 199/2019.